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2016 (8) TMI 1015 - CESTAT NEW DELHI

2016 (8) TMI 1015 - CESTAT NEW DELHI - 2016 (339) E.L.T. 272 (Tri. - Del.) - Maintainability - lack of jurisdiction of Central Excise officers in Sikar, Rajasthan for initiating action regarding the duty liability of the appellant unit which is located in Pant Nagar, Uttrakhand - Held that:- in terms of jurisdiction of various officers as notified by Ministry of Finance in terms of power conferred by sub-Rule (2) of Rule 3 of Central Excise Rules, 2002 the appellant fall under the jurisdiction o .....

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thority empowering the officers working in Rajasthan to initiate proceedings against the appellant unit in Uttrakhand to determine the eligibility or otherwise of the appellant for a duty benefit. - Confiscation in lieu of redemption fine - seizure of goods and truck - denial of exemption under Notification 50/2003-CE - appellants were not manufacturing the aerial bunched cables in their unit at Uttrakhand whereas procuring these items from elsewhere and carrying out some process of paintin .....

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he proceedings consequent upon the said notice are without jurisdiction and, hence, the impugned order is not sustainable. - Decided in favour of appellant - Excise Appeal No. 55400-55401 and 55425 of 2014 (SM) - Final Order No. 51892-51894/2016 - Dated:- 27-5-2016 - SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri Jatin Mahajan, Advocate For the Respondent : Ms. Kanu Verma Kumar, Authorized Representative (DR) ORDER Per. B. Ravichandran :- These three appeals are against the c .....

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vestigation. On completion of investigation proceedings were initiated against the main appellant and the other two individuals for denying the exemption under Notification 50/2003-CE; for confiscation of seized goods, truck and for imposition of various penalties. The main allegation against the respondent is that they were not manufacturing the impugned cables in their unit at Uttrakhand ; they were procuring these items from elsewhere and carrying out some process of painting, numbering and p .....

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n the main appellant, ₹ 25,000/- on the second appellant and ₹ 2,000/- on the third appellant. Aggrieved by this order, the appellants filed appeal before the Commissioner (Appeals) who upheld the order and rejected the appeals. The present appeals were preferred against the said order. 2. The learned Counsel for the appellants submitted that the main appellant is located in Pant Nagar, Uttrakhand. They are falling under the jurisdiction of Meerut I Commissionerate. The present show .....

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